The manufacturing sector is plagued with uncertainty, and is often hostage to factors beyond its control such as fierce global competition, interest rates, currency values, employment levels, and educational training.

The retail sector has always been one of the most competitive business environments to operate in, but with the rapid growth of direct marketing, telephone sales, Internet trading, and overseas competition (especially from mainland Europe), more than ever retailers need sound financial advise and the support of a team of professionals who can help them maintain their market share.